Title: Claims Paid Via Third-Party Administrator
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of Wood County under programs of the federal and state government for the year ended December 31, 2023. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Wood County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wood County. Expenditures reporting on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Wood County has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Amounts shown as paid via Third-Party Administrator (TPA) are payments made by a TPA for County authorized services. The TPA makes payments directly to the service providers and receives reimbursement for these services directly from the Wisconsin Department of Health Services (DHS). The activity between the TPA and service providers is not recorded in the County’s financial accounting system; however, DHS guidance dictates that these transactions are to be included in the schedules of expenditures of federal awards and state financial assistance.
Title: State Direct Payments
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of Wood County under programs of the federal and state government for the year ended December 31, 2023. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Wood County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wood County. Expenditures reporting on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Wood County has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Payments made directly to recipients and vendors by the State of Wisconsin on behalf of the County totaled $20,047,156 for 2023. The amounts are not included in the schedule of expenditures of federal awards and schedule of expenditures of state financial assistance. Detail by program of the direct payments by the State during 2023 follows: Program: Food Stamps $20,047,156
Title: Soil and Water Resource Management (SWRM) Activities
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of Wood County under programs of the federal and state government for the year ended December 31, 2023. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Wood County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wood County. Expenditures reporting on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Wood County has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Detail of the sources and uses of the SWRM program for County Staff and Support and Land and Water Resource Management (LWRM) Plan Implementation for 2023 are as follows:
SWRM Plan Implementation 115.150 Sources: Receipts from state $204,819 Less - Beginning receivable (28,972) Plus ending receivable $0 Total sources $175,847 Uses: Reimbursed staff and support $175,847 LWRM Plan Implementation 115.400 Sources: Receipts from state $117,389 Less - Beginning receivable (23,706) Plus ending receivable 14,927 Total state sources $108,610 Uses: Total cost share payments $108,610 Total Uses $108,610
Title: State of Wisconsin Grant Enrollment, Application, and Reporting System
Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance include the federal and state grant activity of Wood County under programs of the federal and state government for the year ended December 31, 2023. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”) and State of Wisconsin Single Audit Guidelines. Because the schedules present only a selected portion of the operations of Wood County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Wood County. Expenditures reporting on the schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Wood County has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Wisconsin Department of Health Services (DHS) utilizes the Grant Enrollment, Application, and Reporting System (GEARS) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the schedule of expenditures of federal awards and the schedule of expenditures of state financial assistance for various DHS programs agree with the expenditures reported on May 1, 2024, GEARS report.